We look at the division of 831478 by 44 
The aim is to understand the frequency of 44 in 831478.

Moving on to step 1:
8 divided by 44 is 0 with a remainder of 8.
The number 0 becomes the next digit in our result. 
Result so far: 0.0
Subtracting 0 from 8 leaves us with 8.
Take the next digit (3) from the dividend and append it to 8, then repeat: 83 / 44

Going ahead to step 2:
44 goes into 83 1 times with a remainder of 39.
Record the quotient 1 as the next digit in the result. 
Result so far: 1.0
Subtract 44 from 83 to get 39.
Fetch the next digit (1) from the dividend, attach it to 39 and continue: 391 / 44

Advancing to step 3:
The number 44 fits into 391 8 times, leaving a remainder of 39.
The number 8 becomes the next digit in our result. 
Result so far: 18.0
Subtract 352 from 391 to get 39.
Fetch the next digit (4) from the dividend, attach it to 39 and continue: 394 / 44

Moving on to step 4:
44 goes into 394 8 times with a remainder of 42.
Use 8 as the next digit of our solution. 
Result so far: 188.0
If we subtract 352 from 394, we get 42.
Grab the next digit (7) from the dividend, add it to 42, then carry on: 427 / 44

Step 5:
When dividing 427 by 44, we get 9 with a remainder of 31.
The next digit of our result is 9. 
Result so far: 1889.0
If we take 396 away from 427, we end up with 31.
Take the next digit (8) from the dividend and append it to 31, then repeat: 318 / 44

On to step 6:
If we divide 318 by 44, we get 7 and a remainder of 10.
Write down 7 as next digit of the result. 
Result so far: 18897.0
Subtract 308 from 318 to get 10.
Since there are no more digits in the dividend, we add a zero to the remainder making it 100, and continue the process.

Let's proceed to step 7:
44 goes into 100 2 times with a remainder of 12.
Put 2 as the next digit of the answer. 
Result so far: 18897.2
Subtract 88 from 100 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

Step 8:
If we divide 120 by 44, we get 2 and a remainder of 32.
Record the quotient 2 as the next digit in the result. 
Result so far: 18897.22
Subtracting 88 from 120 leaves us with 32.
Since there are no more digits in the dividend, we add a zero to the remainder making it 320, and continue the process.

In conclusion, the division gives 18897.22 with a balance of 0.032.